igh-Calibre Products Corporation makes two products: titanium rims and posts. Data regarding the two products follow. Direct Labour- Hours per Unit .90 0.45 Annual Production 33,eee units 145, eee units Rims Posts Additional information about the company follows: a. Rims require $19 in direct materials per unit, and posts require $12. b. The direct labour wage rate is $20 per hour. C Rims are more complex to manufacture than posts, and they require special equipment. d. The ABC system has the following activity cost pools: Activity Activity Cost Pool Machine setups Special processing General factory Activity Measure Number of setups Machine-hours Direct labour-hours Estimated Overhead Cost 536,270 1 65 $277, 2006,608 $2,373,750 29,700 Posts 145 Total 31e 6,6ee 94,950 65,250 Required: 1. Compute the activity rate for each activity cost pool. Activity Cost Pool Machine setups Spes processing Activity Rate per setup